2
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Cross-border transactions and VAT: an introduction This practice note provides an introduction to the general principles of UK VAT that apply to cross-border transactions and contains links to notes which cover specific areas of this topic. Industry specific exceptions to the general principles and customs duties are outside the scope of this note. | Practice note: overview | Maintained |
| 2 | Value added tax Value added tax (VAT) is a tax on supplies of goods and services made by a taxable person in the course or furtherance of a business. It is administered by HM Revenue & Customs. This note covers the VAT position on standard-rated supplies, exempt supplies, zero-rated supplies and supplies that are outside the scope of VAT. | Practice notes | Maintained |